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2000 (2) TMI 90 - SC - CustomsWhether the order of the Collector should be upheld or not? Whether the question of acceptability of the licences covering the import of the TDMs should have been remanded by the Tribunal?
Held that:- The two Members misread the order of the Collector completely. The Collector had referred to the date of L/C only in connection with applicability of paragraph 4 of the Public Notice and not in connection with the valuation at all. They also misconstrued the statement of the Collector relating to the fall in prices. What he had said was that the fall in price of TDMs was manipulated because of the change in the import policy by which the import of TDMs was restricted considerably. We would, therefore, uphold the finding of the Collector that the unit price of the TDMs for S $ 343.45 as also his further order regarding payment of differential duty. It is not clear on what basis the High Court was persuaded to allow the import licence to be produced subsequent to the importation of the goods. However in directing the matter to be proceeded with in accordance with law, it is clear that the High Court did not decide finally whether the licences could, at all, be relied upon by the respondent No. 1 for avoiding their liability for contravention of clause (3) of the Control Order. The adjudicating authority will, therefore, have to decide (i) whether in law, a licence subsequently produced in respect of items already imported is acceptable in law, (ii) If so, whether the licences in fact covered the items imported and are otherwise valid. We make it clear that there was no finding by the Tribunal that the penalty imposed was unreasonable. On the other hand, the dissenting Member who had opined against the remand, had held, in our opinion correctly, that in the circumstances of the case the quantum of the penalty was justified. Appeal partly allowed.
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